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CITY NATIONAL BANK v. CITY OF BECKLEY

No. 30678.

579 S.E.2d 543 (2003)

213 W.Va. 202

CITY NATIONAL BANK, Appellant Below, Appellant, v. CITY OF BECKLEY, Appellee Below, Appellee.

Supreme Court of Appeals of West Virginia.

Decided March 14, 2003.

Attorney(s) appearing for the Case

Gordon C. Lane, Kelly M. Young, Lane Law Firm, Herschel H. Rose, Rose & Atkinson, Charleston, for the Appellant.

Charles A. Lorensen, George & Lorensen P.L.L.C., Charleston, Mark Matkovich, City Attorney, City of Beckley, Beckley, for the Appellee.

ALBRIGHT, Justice.

Appellant City National Bank (hereinafter "City National" or the "Bank") appeals from the November 5, 2001, order of the Circuit Court of Raleigh County affirming the administrative decision of Appellee City of Beckley (hereinafter the "City") in connection with its assessment against the Bank of $281,550.82 for municipal business and occupation ("B & O") taxes. In challenging the assessment, City National argues that the circuit court wrongly...

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